1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter B - Computation of Taxable Income
  6. Part II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
  7. 26 USC § 71
26 USC § 71
Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089
October 30, 2020
USC
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§ 72 Annuities; certain proceeds of endowment and life insurance contracts

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